Documents can be inserted anywhere in the block provided that the document does not already exist.

To insert a document, press <F9> for Command Mode and <Alt>+<F8> to insert. Enter the document serial number.

To delete a document, press <F9> for Command Mode or <Page Up> or <Page Down> to move to Section 01 of the document to be deleted then press <F7> or <Delete>. A prompt will appear that says "DELETE DSN # xx?" . Enter a "Y" .

Sections can be inserted anywhere in the document, provided that the section does not already exist. To insert a section, enter the section number in the "SECT:" field. If the section already exists, it will be displayed for editing.

To delete a section, press <F9> for Command Mode or <Page Up> or <Page Down> to move to the section to be deleted then press <F7> or <Delete>. A prompt will appear that says "DELETE SECTION # xx DSN # xx?" . Enter a "Y" .

The DLN is a fourteen (14) digit number assigned to each input document for control purposes. It is made up of the following elements:

All of the above elements except the Document Serial Number are entered on the Block Header Screen Display. The Document Serial Number is entered on each individual document.

It is the responsibility of the EOP to visually check the DLN on the control documents with the DLN on the first document of the block before entering the Block Header. If it does not match, refer the block to the Lead or Manager.

If the Taxpayer Identification Number (TIN) is unaltered on a preprinted label, enter the Check Digit. See IRM 3.24.38.4.4.13.4 for instructions on TINs. If altered, enter the Name Control. (You cannot enter both the Check Digit and the Name Control.)

Check Digit:

Name Control:

The Name Control generally consists of the first four significant characters of the taxpayer's name and is normally edited on the return. The first character must be a letter or numeric and the remaining characters can be letters, numbers, an ampersand (&) or a hyphen (-). Any other characters are omitted.

The hyphen will be entered using the minus key <-> located to the left of the equal key <=> in the numeric keys located over the alphabetic keyboard or the hyphen located on the top row of the numeric keypad keys.

Do not use the letters "dba" (doing business as) or "fbo" (for benefit of) as a part of the Name Control.

If the Name Control is not edited or more than one Name Control is edited, use the following procedures to determine the Name Control from the name line area.

If unable to determine the Name Control, enter a single period (.).

See Document 7071–A (BMF Name Control Job Aid) for more information on determining BMF Name Controls.

A TIN is a nine digit identification number that can be a Social Security Number (SSN), Employer Identification Number (EIN), or a Preparer Tax Identification Number (PTIN). The following rules apply to all TINs.

The SSN format is xxx–xx–xxxx; the EIN format is xx–xxxxxxx; the PTIN format is Pxxxxxxxx. Do not enter the hyphens (-).

SSNs and EINs are formatted with the hyphens on the VBDEA displays. TIN fields which accept either an SSN or an EIN are not formatted.

If a TIN is not present in Section 01, enter 9 periods. If a TIN is missing in any other section, press <Enter>.

If the TIN is less than 9 digits, enter the digits shown (for PTIN, "P" and the digits shown) followed by periods to complete an entry of 9 digits.

If the TIN is more than 9 digits, enter the first 8 digits (for PTIN, "P" and the first 7 digits) and a period.

Enter a period for each illegible character in the TIN.

If an SSN is preceded by a "T" , use the following procedures:

If two or more TINs are shown, enter 9 periods.

It is not necessary to press <Enter> after entry of the TIN in Section 01. The cursor is automatically positioned in the next field.

Date fields are 8 positions in MMDDCCYY format. Normally operators enter MMDDYY, the century digits are system generated based on the year entered. However, if the year is between 1900 and 1949, inclusive, enter all 8 positions. If the incorrect century is generated, correct the century by arrowing back to the century digits and correcting them.

Tax Periods are 6 positions in CCYYMM format. Enter YYMM. The century digits, "CC" , will be generated by the system based on the year entered.

In some date fields, the full 8-digit date must always be entered. These fields are indicated in the document-specific IRMs.

Process all dates and Tax Periods as follows unless otherwise instructed in the document-specific IRMs:

Enter the information exactly as shown from the name block on the document except as instructed below. These procedures do not apply to the in care of name.

Special characters are keyboard characters that are neither alpha nor numeric. They are the exclamation point (!), at symbol (@), pound or number sign (#), dollar sign ($), percent sign (%), caret (^), ampersand (&), asterisk (*), left and right parentheses ("( )" ), underscore (_), hyphen or minus sign (-), plus sign (+), equal sign (=), left and right brackets ([ ]), forward slash (/), back slash (\/), left and right braces ({ }), vertical bar (|), semi-colon (;), colon (:), apostrophe ('), period (.),comma (,), angle brackets (> <), question mark (?), tilde (~), grave accent (') and quotation mark (″).
Enter a space for special characters unless otherwise instructed above. If the name line begins with a special character, omit the special character and do not enter a space.

The "In Care of Name" field allows entry of an in care of name when necessary. An in care of name is indicated by the presence of the in-care-of sign (c/o) or the percent sign (%) in front of the name or some other indication that it is an in-care-of name. Enter the in care of name exactly as shown on the return. This field will be enabled if access to the address lines is enabled; otherwise, it will be grayed out.

Do not enter a percent sign (%). This character will be generated by post-ISRP processing.

This field must not be used to enter a street address.

If the in care of name is illegible, enter a period (.) then press <Enter>.

Enter an ampersand (&) for the words "and" or "or" .

Enter a hyphen where shown. Use the minus sign located on the numeric key pad. Do not space before or after the hyphen.

Omit apostrophe (') if shown in name line. Do not space for an apostrophe.

Enter a space for all special characters except as instructed above. If the "in care of name" field begins with a special character, omit the special character, but do not enter a space.

Never enter two consecutive spaces.

Reverse the first and last names when the need is obvious.

Numeric characters with a name should be entered as Roman Numerals (alpha).

If two or more in care of names are present, enter the first in care of name.

Code & Edit will not edit the in-care-of-name by arrowing when it appears on the address line before the street address. Transcribers will pick up the in-care-of-name then the street address from the address line.

The purpose for the following instructions is to ensure that the correct street address is on the taxpayer's Master File account and to achieve uniformity so that duplicate filers can be identified.

Be sure to enter all particulars of the mailing address (apartment numbers, suite numbers, box numbers, etc.) in the street address field. This may require abbreviation of lengthy address information in order to provide all pertinent information necessary for accurate delivery.

Always use the following standard abbreviations unless the word is part of the street name (such as "Court Street" or "Circle Avenue" ). If the taxpayer has used a non-standard abbreviation and the operator can determine if it corresponds to one below (such as "Str" instead of "St" or "Hghwy" instead of "Hwy" ), use the standard abbreviation. These are the only abbreviations honored by the United States Postal Service.

If "TC016" is edited in the margin to the left of the entity area, do not input the address fields. They have been previously entered.

Returns with foreign addresses will be sent to the Ogden Submission Processing Center.

Enter the foreign address exactly as shown using the following guidelines.

The following instructions are for the Cincinnati Submission Processing Center.
If a return with a foreign address is received (see exception above):

After pressing <Enter> in the address field, a City/State Generation pop-up window will appear, unless your site has disabled this feature. This window allows the system to access US Postal Service data to generate the city and state from the first 3 letters of the city and the 5 digit ZIP Code.

The pop-up window contains City Key and ZIP Code fields:

For returns with a foreign addresses, enter the foreign country code for the City Key and leave the ZIP Key blank. Verify that the FCC is correct and press <Enter> or <F6>/<*> through the generated fields.

After entering the ZIP Code, the Pop-up window closes.

If the city and state are not generated or the City/State Generation pop-up window did not appear, enter the city as follows:

Examples:

Always use the following standard abbreviations for STATES and TERRITORIES:

If two or more states are present and neither is edited, enter a single pound sign.

APO/FPO States are entered as follows:

Enter the first digits of the ZIP Code.

Computer Condition Codes, often referred to as "Condition Codes" , are edited on returns prior to being transcribed. There can be up to 10 Condition Codes on a return. The location varies by return. Instructions in document-specific IRMs specify the location of this field for each return.

If the Condition Code is illegible, enter a pound sign (#).

Assume that a character appearing to be a zero is an alpha "O" .

If Condition Code "G" is present, enter the return as follows unless otherwise instructed by the document-specific IRM:

The IRS Received Date, often referred to as "Received Date" , is the date when a document is first received by the IRS. It is stamped or edited on page 1 of the return. If two or more Received Dates are stamped on the return and neither has been edited, pick up the earliest date. Do not enter dates from other date stamps such as ReSort Received Date, Postmark, etc. If edited, it should be in MMDDYY format.

On late filed returns, the IRS Received Date must be entered. If the Received Date is missing, enter 6 periods.

See IRM 3.24.38.4.4.13.5 for more information on the entry of dates.

The ERS Action Code, often referred to as simply "Action Code" , is a numeric 3-digit code generally edited in the bottom left margin of the return. Ignore anything after the 3-digit code, such as hyphens, dashes, or subsequent characters.

If an Action Code is edited on a return that does not have an Action Code field, enter a "U" in the Condition Code field.

If an Action Code in the "600" series is present on the return,

If the Action Code is illegible, enter a "U" in the Condition Code field.

If more than one Action Code is edited on the return, enter the highest Action Code.

For all zero or blank amounts, press <Enter> unless otherwise directed in the document-specific IRM.

If the field is a MUST ENTER field, enter zero (0) then press <Enter>.

If there are two or more money amounts shown on a single line or if the amount is illegible or cannot be determined, press <F12> to fill the field with question marks (???).

Enter money amounts as follows:

All money amounts will be entered in dollars and cents unless otherwise specified. A space and a dollar sign following the prompt (for example, LN2 $) indicates that the field is a dollars only field.

Transcribe entries as negative amounts if brackets are pre-printed on the form, bracketed or otherwise shown as negative by the taxpayer, or edited by IRS personnel. If the field does not accept a MINUS(-) in the field termination (FLD Term) column, enter the amount and press <Enter> unless otherwise instructed.

The Remittance or Payment Received is an amount printed or edited on the return to indicate a payment was received with the return. This field can be entered only if a Prejournalized Credit Amount was entered in the Block Header and is a MUST ENTER field in this case.

Enter the amount printed by a cash register in any location on the return or edited in green pencil in the "Balance Due" or "Tax Due" area.

The Third Party Designee and Discuss with Preparer Checkboxes are used by the taxpayer to designate a person with whom the IRS is authorized to discuss the return. The checkbox is located just above the signature area on the return. Enter a "1" in this field if only the "Yes" box is checked. Otherwise, press <Enter>.

The Third Party Designee ID Number is a unique number chosen by the Third Party Designee to allow an IRS employee to verify the person's identity when calling on the telephone. Only A-Z, 0-9, and blanks are valid. If the ID number is too long, enter as much of the data as possible.

The Preparer's SSN field can contain the preparer's true SSN or a unique number assigned to the preparer by the IRS to protect the confidentiality of his or her SSN. A number assigned by the IRS contains a "P" in the first position followed by 8 numbers. The Preparer's TIN contains the preparer's true EIN.

If the Preparer's TIN or Firm's EIN is not in the proper box (i.e. stamped on the return), put it in the proper field based on the format as shown on the return.

If the number is not in the standard format or illegible, follow instructions in IRM 3.24.38.4.4.13.4.

Enter the 10-digit numeric phone number including Area Code unless otherwise instructed. Disregard any character other than a numeric and do not enter blanks.

If any part of the number (for example, Area Code) is missing or illegible or if there is anything other than a 10-digit numeric phone number, press <Enter>.

If there is more than one number, enter the first number.

Tax preparers may stamp the telephone number on the return along with the Firm's EIN or Preparer's TIN. If so, enter the telephone number stamped.